Ezel / Tax Rulings / TX
TX 8709L0831G14 Sales and/or Use Tax (State,Local,MTA) 1987-09-22

Were skin-care treatments, waxing, makeup applications, take-home products, and massages taxable in Texas?

Short answer: Treatments, waxing, and makeup applications were not taxable. Take-home items and most massages were taxable, subject to stated massage exceptions.

Apply this to your situation

This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a taxpayer-specific September 1987 Texas Comptroller letter about skin-care services, take-home items, and massage. It says the opinion may change if the facts differ. Its service classifications and provider exceptions are historical, and the body does not discuss every item named in STAR's caption; verify current taxability and licensing. STAR documents may no longer represent current policy even when not marked superseded. Identities are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Skin-care treatments, waxing, and makeup applications were not taxable under the letter.

The business had to collect tax when selling makeup or what the text calls "facials" for customers to take home and apply themselves. Massages were taxable unless provided through health clubs, health spas, hospitals, nursing homes, or similar facilities, or by a licensed physical therapist.

What this means for you

The historical letter distinguished services performed on the customer from products sold for self-application. It also gave massage-specific exceptions based on where or by whom the service was provided.

Common questions

Were skin-care treatments and waxing taxable? No.

Were makeup applications taxable? No.

Were take-home items taxable? Yes for the makeup and "facials" described in the letter.

Were massages taxable? Generally yes, subject to the listed facility and licensed-physical-therapist exceptions.

Citations and references

  • No statute or rule number is cited in the ruling text.

Source

Original ruling text

September 22, 1987

Dear ***:

Skin care treatments, waxing and make-up applications are not taxable.

If you sell make-up or facials for your customers to take home and apply
themselves, you should charge tax.

Massages are taxable unless provided through health clubs, health spas+,
hospitals, nursing homes, etc. or by a licensed physical therapist. I'm
enclosing a copy of the rule for your friend.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Policy Division.

Sincerely,

Adina Whittemore
Tax Policy Division

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